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问题	保理人是否可以作出应收账款转让通知
释义	法律分析：保理人可以向应收账款债务人作出应收账款转让通知。法律依据：《中华人民共和国民法典》第七百六十一条保理合同是应收账款债权人将现有的或者将有的应收账款转让给保理人，保理人提供资金融通、应收账款管理或者催收、应收账款债务人付款担保等服务的合同。第七百六十四条保理人向应收账款债务人发出应收账款转让通知的，应当表明保理人身份并附有必要凭证。
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